Non taxpayers
Approx. 40% of adults with taxable income of £8,105 or less.

Of course, income tax alone is only a quarter of all taxes paid, but assuming that taxes on income and personal wealth generally were halved, the top one per cent would have no problems paying the LVT on their houses based on current site-only rental values (approx. 3% of current selling prices), which would be somewhere in the region of £20 billion a year.